# Prop. Treas. Reg. § 1.338-4: Asset and stock consistency.

Proposed regulation, not in force. INTL-0117-90, 94-667, published 1994-01-20 <https://www.federalregister.gov/documents/1994/01/20/94-667/revisions-of-the-section-338-consistency-rules-with-respect-to-target-affiliates-that-are-controlled>. Interprets 26 U.S.C. § 338.

Par. 2. Section 1.338-4 is amended by adding paragraphs (h) and (k) to read as follows:

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(h) [The text of this proposed paragraph is the same as the text of Sec. 1.338-4T(h) published elsewhere in this issue of the Federal Register.]

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(k) [The text of this proposed paragraph is the same as the text of Sec. 1.338-4T(k) published elsewhere in this issue of the Federal Register.]